{"id":84174,"date":"2018-12-27T15:28:04","date_gmt":"2018-12-27T12:28:04","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=84174"},"modified":"2018-12-27T15:50:01","modified_gmt":"2018-12-27T12:50:01","slug":"aymden-kendi-elektrigini-ureten-sanayicilere-sevindiren-karar","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/aymden-kendi-elektrigini-ureten-sanayicilere-sevindiren-karar\/","title":{"rendered":"(Turkish) AYM’den Kendi Elektri\u011fini \u00dcreten Sanayicilere Sevindiren Karar!"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Anayasa Mahkemesi (AYM), kendi elektri\u011fini \u00fcreten sanayicileri ve \u00e7at\u0131s\u0131nda \u00fcretti\u011fi elektri\u011fi kullanan vatanda\u015flar\u0131 sevindiren bir karar ald\u0131. AYM, \u0130skenderun Demir \u00c7elik\u2019in ba\u015fvurusu \u00fczerine, m\u00fclkiyet ihlali h\u00fckm\u00fcne vararak zarar\u0131n telafisi i\u00e7in yeniden yarg\u0131lama yap\u0131lmas\u0131n\u0131 kararla\u015ft\u0131rd\u0131.<\/strong><\/p>\n

\u0130skenderun Demir \u00c7elik (\u0130SDEM\u0130R), \u0130skenderun Payas Belediyesi ile elektrik ve havagaz\u0131 t\u00fcketim vergisi konusunda mahkemelik oldu. Belediye, \u0130skenderun Demir \u00c7elik\u2019in, kendi \u00fcretiminde kullan\u0131lmak \u00fczere \"\"\u00fcretti\u011fi kok gaz\u0131 ve elektrik i\u00e7in da\u011f\u0131t\u0131m \u015firketlerinin sat\u0131\u015f fiyat\u0131 \u00fczerinden elektrik ve havagaz\u0131 t\u00fcketim vergisi \u00f6demesini talep etti.<\/p>\n

\u0130SDEM\u0130R\u2019in a\u00e7t\u0131\u011f\u0131 dava \u00fczerine dosyay\u0131 inceleyen Hatay 1. Vergi Mahkemesi, \u0130SDEM\u0130R\u2019in ba\u015fvurusunu reddederek itiraz \u00fczerine dosyada inceleme yapan Dan\u0131\u015ftay Dokuzuncu Dairesi, belediyenin kendi ihtiyac\u0131 olan elektrik ve havagaz\u0131n\u0131 kendisi \u00fcreten \u0130SDEM\u0130R\u2019in vergi \u00f6demesi gerekti\u011fini, ancak verginin, da\u011f\u0131t\u0131m \u015firketlerinin sat\u0131\u015f fiyat\u0131 \u00fczerinden de\u011fil, otoprod\u00fckt\u00f6r \u015firketlerin T\u00fcrkiye Elektrik Da\u011f\u0131t\u0131m A.\u015e.\u2019ye sat\u0131\u015f fiyat\u0131 \u00fczerinden hesaplanmas\u0131 gerekti\u011fine y\u00f6nelik bir karar ald\u0131.<\/p>\n

\u0130SDEM\u0130R, hukuki yollar\u0131n t\u00fckenmesine y\u00f6nelik konuyu bireysel ba\u015fvuruyla Anayasa Mahkemesi\u2019ne (AYM) ta\u015f\u0131d\u0131. \u0130SDEM\u0130R\u2019in bireysel ba\u015fvurusunda, t\u00fcketti\u011fi elektrik ve kok gaz\u0131n\u0131 yine kendisi taraf\u0131ndan \u00fcretenlerin vergi \u00f6deyece\u011fine ili\u015fkin kanunda h\u00fck\u00fcm bulunmad\u0131\u011f\u0131, m\u00fclkiyet haklar\u0131n\u0131n ihlal edildi\u011fi belirtildi. Ba\u015fvuruyu inceleyen AYM, \u0130SDEM\u0130R\u2019i hakl\u0131 bularak, m\u00fclkiyet ihlali sonu\u00e7lar\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131 i\u00e7in yeniden yarg\u0131lama yap\u0131lmas\u0131n\u0131 kararla\u015ft\u0131rd\u0131.<\/p>\n

AYM\u2019nin karar\u0131 kendi elektri\u011fini \u00fcreten sanayici ve turizmcilerin yan\u0131 s\u0131ra \u00e7at\u0131s\u0131nda elektrik \u00fcreten vatanda\u015flar\u0131 da yak\u0131ndan ilgilendiriyor. Bu durumdaki ger\u00e7ek ve t\u00fczel ki\u015filerden elektrik ve havagaz\u0131 t\u00fcketim vergisi al\u0131nabilmesine y\u00f6nelik kanunda de\u011fi\u015fiklik yap\u0131lmas\u0131, matrah\u0131n yasada a\u00e7\u0131k\u00e7a d\u00fczenlenmesi gerekiyor. AYM karar\u0131 do\u011frultusunda, \u00fcretim maliyetinin matrah olarak kabul edilmesi durumunda, kendi \u00fcretti\u011fi elektri\u011fi t\u00fcketenlerin \u00f6deyece\u011fi verginin matrah\u0131 d\u00fc\u015fece\u011fi i\u00e7in daha d\u00fc\u015f\u00fck vergi \u00f6denmesi s\u00f6z konusudur.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Anayasa Mahkemesi (AYM), kendi elektri\u011fini \u00fcreten sanayicileri ve \u00e7at\u0131s\u0131nda \u00fcretti\u011fi elektri\u011fi kullanan vatanda\u015flar\u0131 sevindiren bir karar ald\u0131. AYM, \u0130skenderun Demir \u00c7elik\u2019in ba\u015fvurusu \u00fczerine, […]<\/p>\n","protected":false},"author":1,"featured_media":84176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51,53],"tags":[15259,43488,34548,34979,19638,34980,26353,17425,43492,67,1009,43486,43493,43487,43490,43491,43489,2730],"views":718,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/84174"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=84174"}],"version-history":[{"count":0,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/84174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/84176"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=84174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=84174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=84174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}